When a Parent Owns Less Than 100% of a Subsidiary,the

Multiple Choice

When a parent owns less than 100% of a subsidiary,the noncontrolling interest shareholders are allocated their ownership percentage of income or net assets in all of the following eliminating entries except for:

A) The basic investment account elimination entry
B) The excess value (differential) reclassification entry
C) The optional accumulated depreciation elimination entry
D) The amortized excess value reclassification entry